庞氏骗局和加州金字塔庞氏骗局和家庭投资

International Journal of Critical Accounting Pub Date : 2018-04-16 DOI:10.1504/IJCA.2018.091159

T. Tinker, A. Afolabi, Abdelkader Mohamed Sghaier Derbali, Aida Sy

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摘要

在本文中，我们调查了被称为庞氏骗局的会计和商业欺诈案件。这些案例研究是几十年前托尼·廷克教授做的。但是，尽管Tinker发出了警告，一些公司和一些公司高管仍然认为，他们凌驾于法律之上，正在利用会计误导股东，对公司财务管理不善。注册会计师伯纳德•马多夫案就是一个例子。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Ponzi schemes and California pyramids Ponzi schemes and Home-Stake

In this paper, we investigate the cases of accounting and business fraud known as Ponzi schemes. These cases studies have been done several decades ago by Professor Tony Tinker. But, notwithstanding Tinker's warning, some corporations and some corporate executives still believe, they are above the law and are using accounting to mislead shareholders and mismanage the corporate finances. The case of Bernard Madoff, a CPA, is an example.

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International Journal of Critical Accounting

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